May 8, 1998

TO:   County and Municipal Treasurers, Local Funding Units

FROM:    Richard L. Baldermann, CPA, CGFM
                Administrator, Local Audit and Finance Division

SUBJECT:   Trial Court Accounts
 

The Michigan Supreme Court, State Court Administrative Office has requested that additional accounts be added to the Uniform Chart of Accounts. These changes will establish uniform accounting standards and terminology for the local trial courts and funding units to facilitate consistent statewide data collection on trial court financial issues.

The following account names are mandatory. However, the account numbers within the revenue and expenditure categories can be amended to the next available number if the suggested account number is currently in use. The following account changes will affect the existing account classifications for pages 308 through 321 in the Uniform Chart of Accounts.

Revenue Account Names and Suggested Numbers

Within the mandatory revenue source category 539 State Grants (540-579)
 

544	Drunk Driving Case Flow Assistance	This account is used to record state aid received by the trial court from the State for assistance in management and reporting of drunk driving cases.
545	Drug Case Information Management Account	This account is used to record state aid received by the trial court from the State for assistance in management and reporting of drug cases.
547	State Grant-Court Equity	This account is used to record revenue received by trial court local funding units from the State Court Equity Fund.

Within the mandatory revenue source category 600 Charges for Services (601-654)
 

608	Court Filing Fees	This account will be used to record the fees collected and due to the trial court local funding unit for the commencement of actions in the trial court. This account will include revenues collected for new cases filed for civil actions, petitions, trusts, estates, guardians, escheated property and adoptions.
609	Jury Demand Fees	This account will be used to record the fees collected and due to the trial court local funding unit to reserve the right to demand a trial court jury.
610	Writ of Garnishment, Restitution, Attachment, or Execution	This account will be used to record the fees collected and due to the trial court local funding unit for processing of a writ of garnishment, restitution, attachment or execution.
611	Attorney Fee Reimbursement	This account will be used to record payments received for court appointed attorney services provided by a trial court.
612	Guardian Ad Litem Reimbursement	This will be used to record payments received for guardian ad litem services provided by a trial court.
621	Probation Oversight Fee	This account will be used to record revenues received and due to the trial court local funding unit for providing probation services.
622	Estate Inventory Fee	This account will be used to record the fees collected and due to the trial court local funding unit for decedent estate inventory.
623	Friend of the Court Statutory Handling Fee	This account will be used to record the $2.00 per month handling fees collected and due to the local funding unit for the handing of child and spousal support collections.
624	Friend of the Court Service Fee	This account will be used to record the portion of the $1.25 per month fee collected and due to the local funding unit for services not reimbursable under the provisions of Title IV-D of the Federal Social Security Act for the processing of support collections.
625	Miscellaneous Court Costs and Fees	The account will be used to record revenues received and due to the trial court local funding unit for costs to compel appearance, warrant fees, late penalties, motion fees, marriage fees, copy fees and other fees and costs collected by the court and not mandated in other accounts. Separate accounts may be established to record some or all of these revenues individually.

Within the mandatory revenue source category 655 Fines and Forfeits (656-663)
 

657	Ordinance Fines and Costs	The account will be used to record revenue due to the trial court local funding unit from fines and costs collected for ordinance violations.
660	Statute Costs	The account will be used to record the revenue due the trial court local funding unit for fines collected for statute violations.
663	Bond Forfeitures and Bond Costs	The account will be used to record revenue due to the trial court local funding unit from forfeiture of a bail or appearance bond and percent bond cost.

Within the mandatory expenditure category 800 Other Services and Charges (801-969)
 

811	Juror Fees	This account will be used to record fees paid to trial court jurors for attendance and mileage. Other expenses associated with juries such as meals or parking may be debited to this single account or a separate account.
813	Transcript Fees	This will be used by trial courts to record fees paid for court reporters/recorders for transcripts.
815	Witness Fees	This account will be used to record fees and expenses paid for trial court witnesses.
817	Trial Court Appointed Attorney Fees	This account will be used to report fees and expenses paid for attorneys for representation of indigent defendants for trial court cases.
819	Appellate Court Appointed Attorney Fees	This account will be used to record fees and expenses paid for attorneys for representation of indigent defendants for appellate court cases.
821	Guardian Aid Litem Fees	This account will be used to record fees and expenses paid for Guardian Aid Litem services for representation of minors and alleged legally incapacitated persons.
823	Interpreter Fees	This account could be used to record fees and expenses paid to interpreters for trial court cases.